Patience (March/June 2016)

Dear Tutor, I would like to understand why in below question BPP gave the answer that count the whole tutor income of ?14,800 for the TY 2022/23? Shouldn’t it only be 14,800 * 4/12 (April 2022 to July 2022)?

Thank you,

Question:

“Patience retired on 31 December 2022, and on that date ceased employment and self-employment. The following information is available in respect of the tax year 2022/23:
………….
Self-employment
(1) Patience was self-employed as a private tutor. Her trading profit for the year ended 31 July 2022 was £14,800. This figure is after taking account of capital allowances.

(2) Patience’s trading profit for the final five-month period of trading from 1 August to 31 December 2022 was £6,900. This figure is before taking account of capital allowances.

……….
Required:
Calculate Patience’s income tax and capital gains tax liabilities for the tax year 2022-23.